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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Carry forward of firm losses limited on change of constitution; successor by non-inheritance cannot claim predecessor's losses.</h1> Section 78 restricts the carry forward and set off of firm losses on change of constitution by capping the portion attributable to a retired or deceased partner at his share of profits in the previous year, and bars a person who succeeds another otherwise than by inheritance from carrying forward and setting off losses incurred by the predecessor.

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